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Zubir, Zubir
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Journal : International Journal Multidisciplinary Science

 1 
THE EFFECT OF AUDITOR SWITCHING AND PROFITABILITY ON AUDIT REPORT LAG WITH THE AUDIT COMMITTEE AS A MODERATING VARIABLE Sri Wahyuni Zanra; Zubir, Zubir
International Journal Multidisciplinary Science Vol. 2 No. 1 (2023): February: International Journal Multidisciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v2i1.548

Abstract

This study aims to examine and analyze the effect of auditor switching, company size and profitability on audit report lag with audit committee as moderating variable. This study uses quantitative methods.The population of this study is companies in the consumer goods industry sector, hotels, restaurants and tourism sub-sector companies and transportation sub-sectors listed on the Indonesia Stock Exchange in 2016-2020, totaling 149 companies. Sampling was done by purposive sampling method so that a sample of 41 companies was obtained. Data analysis using multiple linear regression analysis and moderated regression analysis with absolute difference value approach.The results of the study indicate that auditor switching and company size do not affect audit report lag. Profitability has a negative effect on audit report lag. The audit committee is unable to strengthen or weaken the effect of auditor switching, company size and profitability on audit report lag.
Co-Authors Alfia, Susi Anzaikhan, M. Ariba Nadiva Ayk, Dara Armainingsih, Armainingsih Azhari Azhari Azwir Azwir Bripo, Azman BS, Busyra Bustami Bustami Candra Irawan Chairiyah Ami, Ghisca Endang Susilawati Fahriansah, Fahriansah Faradilla, Cut Sarah Firdaus Firdaus Fitriana, Nanda Hafnidar, Hafnidar Ilhami Surya Akbar, Teuku Imam Gunanjar Iqbal, Teuku Yudhi Iskandar Iskandar Jamadon, Jamadon Junaidi Junaidi Kamaruzzaman Bustamam Ahmad Kartini Kartini Khairunnisa Z Kusdiana, Yayu Mardhatillah, Afifah Marhamah, Ainil Masri, Muhammed Sahrin Bin Haji Masri Masril Masril Maulidan, Rahmat Maulina, Mutia Miftahunniza, Miftahunniza Monica, Lala Muhammad Amin Muhazir Muhazir, Muhazir Nasution, Syifa Albi Nelvia, Desi Dita Nora Maulina, Nora Noviana Zara Noviandy, Noviandy Nurkholis Nurkholis Nusyirwan Nusyirwan Raflyno, Ali Rahayu, Eva Ulfah Rahmi Surayya Ramadan, Oriza Rifki Rasmon Riansyah, Ferdi Rizka, Wulidah Safrizal Safrizal Sahputri, Juwita Saputra, Randika Sari, Maya Rizki Sawitri, Harvina Sidrah Nadira, Cut Sitinjak, Marnala Sofia, Rizka Sri Wahyuni Zanra Suharyon, Suharyon Syafridah, Anita Syahputra, Rico Syahrizal Syahrizal Syarifah Ulya, Syarifah Ulya Tinaria, Lisa Topik, Mohammad Mimbar Valensky, Ryan Verinanda, Muhammad Ridwan Widya Rahmawati Yuziani, Yuziani Zachreini, Indra Zanra, Sri Wahyuni Zulfikar, Maulana Habieb Zulkifli Zulkifli